[Revenews] Payrolltax-News: Third Quarter 2014

[MILAM Jeffrey * DOR]

Payroll Tax News LISTSERV
July 2014 Edition
Please feel free share this information.
Reminders

*       2nd quarter returns are due on July 31, 2014
*       Payments for the unemployment insurance, workers benefit fund assessment and transit taxes are due on July 31, 2014.  Use the Form OTC with every payment you make to the department.
*       If your business closed during the quarter please fill out the Business Change in Status Form.
*       If the address for your business changed or you added/removed a location please fill out the Business Contact Change Form.


Oregon Business Registry

Oregon Business Registry is the State of Oregon's vision for simplifying the process of registering a business in Oregon, by providing a single online application for businesses to register with multiple state agencies. This allows all businesses to submit changes online, not just those that initially registered through Oregon Business Registry.

https://secure.sos.state.or.us/ABNWeb/

      The State of Oregon is working to expand the number and variety of online services available through the Oregon Business Registry.  The services currently available include:
           Registrations for Payroll Taxes
        If you have employees you can register your business by submitting electronically the Combined Employer's Registration (for Oregon Payroll Tax Reporting) form.  This will register your business with the Secretary of State, the Departments of Revenue and Employment.

        Business Contact Change Form
            Need to update address and phone numbers
           Need to update offsite payroll services, accountants or bookkeepers.

Outreach and Education

*       Nothing scheduled at this time




Legislation

HB 2492 (Connection to federal tax law)
This bill updates the connection date to the federal Internal Revenue Code (IRC) and other provisions of federal tax law; including the American Taxpayer Relief Act of 2012.  Although this bill retains the connection date of December 31, 2011 for the federal earned income tax credit, all other provisions covered in this law have a connection date of January 3, 2013.  This bill is effective on the 91st day after adjournment sine die (on or about October 8, 2013).

HB 2464 (Information Return Penalties)
This bill allows the Department to assess penalties when a person fails to file or who files an incomplete or incorrect information return.  The penalty is $50 per information return (W2 or 1099) up to a maximum amount of $2,500.   This bill also allows for penalties for a person who knowingly fails to file or knowingly files an incomplete, false or misleading information return.  The penalty is $250 per information return up to a maximum amount of $25,000.  The effective date of this bill is the 91st day after adjournment sine die (on or about October 8, 2013).

SB 183 (Taxpayer Notification)
This bill allows the Department to provide notice to a person by means other than regular mail if the Department and person entitled to notice enter into a notification agreement and there is no other law that expressly prohibits using another means of notification.  This bill had an emergency clause and became effective upon passage.  However, this law only applies to notices given by the Department on or after January 1, 2014.

SB 184 (Delivery of Notice of Garnishment)
This bill allows an employee of the Department to deliver a Notice of Garnishment to a garnishee in person, by first class mail, certified mail or another method if the garnishee has approved an alternate method.  The Department may not seek sanctions against a non-complying garnishee unless the garnishment has been delivered in person by an employee of the Department or by certified mail.  This bill had an emergency clause and became effective upon passage.

SB 185 (Notice of Garnishment exclusions)
This bill eliminates the requirement of the Department to deliver a warrant or a true copy of the warrant with a Notice of Garnishment when garnishing the property of a debtor.  This bill also removes the requirement of a handwritten signature by the person issuing the Notice of Garnishment.  This bill had an emergency clause and became effective upon passage.  However, this law only applies to Notices of Garnishment issued on or after January 1, 2014.



Employment Reminder

OTTER (Oregon Tax Employer Reporting)


***Note about Technical Support***

During peak reporting times it may take 24-48 hours for an OTTER Support Representative to return your call. If you are unable to reach a staff member by phone, you may e-mail taxinfo at emp.state.or.us<mailto:taxinfo at emp.state.or.us>.

For frequently asked questions and common issues, please go to the Otter Home Page link below or clicking on the FAQ's link in OTTER.

http://www.oregon.gov/EMPLOY/TAX/pages/otterhome.aspx

Otherwise, you may call the Technical Support Line at 503-947-1544, option 6.  We apologize for any inconvenience this might cause and appreciate your patience.







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